Raising the stakes on tax avoidance

This consultation makes proposals on two avoidance issues. The first proposes a new set of obligations for high-risk promoters, their intermediaries and users. The second is to encourage users of avoidance schemes to settle their tax affairs after similar cases have lost in court or tribunal. The Government also seeks views on a proposed extension to the prescribed information to be provided under the Disclosure of Tax Avoidance Schemes (DOTAS) rules.

We would like to hear views from representative bodies, tax advisers and promoters, as well as businesses and individuals who may have received marketing material from high-risk promoters, taken advice about tax avoidance schemes, or who are or would be a follower case in avoidance litigation.